Accounting 9706 · AS & A Level · Investment appraisal

Investment appraisal — practice question

Tisha is thinking about buying a new machine for her factory. The machine would cost $125000. At the end of Year 5, it will be sold for $65000. It will be used to make one of Tisha’s current products.
(a)[5]

Prepare a single table showing how the cash flow changes in each of Years 0 to 5 as a result of buying the machine.

(b)[2]

Calculate the machine’s payback period.

(c)[3]

State three reasons why payback can be a useful investment appraisal method.

(d)[3]

Calculate the Net Present Value (NPV) for buying the machine.

(e)[4]

Calculate the Internal Rate of Return (IRR) of the machine to three decimal places.

(f)[4]

Recommend, with reasons, which machine Tisha ought to buy.

(g)[4]

Discuss which factors, apart from those you considered in (f), Tisha should take into account when deciding.

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